H. William Mahaffey

H. William Mahaffey

wmahaffey@lrrc.com vCard
719.386.3070 fax
90 South Cascade Avenue
Suite 1100
Colorado Springs, CO 80903

Mr. Mahaffey's practice emphasis is in the taxation, finance, corporate, and transactional areas. He has provided ‎counsel on a wide range of tax sensitive matters.‎

Memberships & Affiliations

  • American Housing Program Subcommittee, Member
  • American Bar Association, Member
  • Colorado Bar Association, Member

Representative Matters

  • Nonprofit organizations, including initial exemption determinations, joint ventures with for-profit organizations, unrelated business income, and various operations and employee benefit matters. Mr. Mahaffey has developed particular emphasis in tax-exempt financing for exempt organizations, charter school financing, and the financing of low- and moderate-income housing programs offered by tax-exempt organizations 
  • Mergers, acquisitions (taxable and tax-deferred), and reorganizations 
  • Banking regulatory and finance issues, including financial accounting aspects associated with financial institution regulatory capitalization requirements 
  • Corporate taxation, partnerships, and limited liability companies, including formation and operational issues 
  • Compensation and fringe benefit matters, including qualified and nonqualified options, self-funded welfare benefit plans, and related matters 
  • ERISA-related matters, including leveraged and nonleveraged ESOPs, qualified plans and advice to plan sponsors concerning fiduciary and plan administration issues 
  • Estate and gift taxation planning 
  • Assists in litigation in the Federal Tax Court and employee benefits litigation brought or maintained by plan participants or beneficiaries

Related News

Partners honored as Lawyer of the Year by Best Lawyers
85 Lewis Roca Rothgerber Christie attorneys in The Best Lawyers in America 2018
83 Lewis Roca Rothgerber Christie attorneys named in ‘Best Lawyers'
11 partners also honored as ‘Lawyer of the Year' in The Best Lawyers in America® 2017
Chambers USA recognizes Lewis Roca Rothgerber Christie attorneys
Annual rankings reflect law firm's focus on client service, value, commitment to excellence


Mr. Mahaffey regularly presents at a variety of professional speaking engagements. In the last year, he has made seminar presentations to attorneys and professionals on the following matters:

  • Partnerships, limited liability companies, and limited liability partnerships 
  • Charitable organization taxation-unrelated business income taxation 
  • Charitable organization taxation-employee fringe benefit planning (including qualified plans, 403(b) plans, and 457 plans)
  • Federal income tax aspects of divorce 
  • State sales and use tax, including taxation of interstate transactions

Professional Experience

  • Lewis Roca Rothgerber Christie LLP (legacy firm Rothgerber Johnson & Lyons LLP), 1995-Present
  • Hecox, Tolley, Keene & Beltz, P.C., Shareholder, 1982-1994



  • The Best Lawyers in America - Tax Law, 2016-2021
  • Chambers USA - Corporate/M&A, 2016

Other Info


LL.M., New York University School of Law, 1981
J.D., Brigham Young University, J. Reuben Clark Law School, 1980, with honors
B.A., Colorado State University, 1977

Bar Admissions

Colorado, 1982

Court Admissions

Colorado State Judicial District Courts
Colorado Supreme Court
Colorado Court of Appeals
U.S. Tax Court
U.S. District Court, Colorado